PERIYA MAYA THEVAR MURUGESAN, BATTALAGUNDU V. INCOME TAX OFFICER, WARD1, DINDIGUL

ITA 956/CHNY/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9865 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 07-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.956/Chny/2023 (िनधा*रण वष* / As sessment Year: 2016-17) Shri Periya Maya Thevar Murugesan No.7-6-50, Pattunoolkara Street, Battalagundu, Dindigul-624 202. बनाम / V s . ITO Ward-1, Dindigul. थायीलेखासं./जीआइआरसं./PAN/GIR No. A IS P M-00 56-G (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri T.Vasudevan (Advocate)-Ld.AR थ कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 29-11-2023 घोषणाकीतारीख /Date of Pronouncement : 29-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 29-12-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-12-2018. In the assessment order, the assessee has been saddled with addition of Rs.38.49 Lacs. The impugned order is an ex-parte order since the 2 assessee failed to make any representation during appellate proceedings. 2. The Registry has noted delay of 193 days in the appeal, the condonation of which has been sought by the assessee on the strength of an affidavit. The Ld. AR submitted that the appeal was e-filed on the portal on 06-06-2023 and considering that date, the delay is only for 99 days. The delay has been attributed to the fact that the assessee was not aware of the appeal order and the e-mail given to the department was not in use. The Ld. Sr. DR opposed condonation of delay on the ground that there was no reasonable cause. However, considering the contents of the affidavit, the bench deems it fit to condone the delay and proceed for adjudication of appeal on merits. 3. The Ld. AR, at the outset, sought another opportunity of hearing before Ld. CIT(A). The Ld. AR also undertook to substantiate its case in case another opportunity was given. Keeping in mind the principle of natural justice, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 4. The appeal stand allowed for statistical purpose. Order pronounced in open court on 29 th November, 2023. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :29-11-2023 DS आदेशकीAितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु@/CIT 4. िवभागीय ितिनिध/DR 5. गाडEफाईल/GF